Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-24-111
Penalties for nonpayment
Official textolls.infolast amended
If it is determined by the board that the decedent died domiciled in this state, interest or penalties, if otherwise imposed by law for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed ten percent per annum. Source: L. 53: p. 357, § 11. CRS 53: § 138-8-11. C.R.S. 1963: § 138-7-11.
Amendment history
L. 53: p. 357, § 11. CRS 53: § 138-8-11. C.R.S. 1963: § 138-7-11.
Source: view the official text
In this article (14 sections)
- 39-24-101 · Short title
- 39-24-102 · Definitions
- 39-24-103 · Interpretation
- 39-24-104 · Compromise agreement - filing - penalty
- 39-24-105 · Arbitration agreement - board of arbitrators
- 39-24-106 · Hearings
- 39-24-107 · Powers of board
- 39-24-108 · Determination of domicile
- 39-24-109 · Majority vote
- 39-24-110 · Filing of determination
- 39-24-111 · Penalties for nonpayment
- 39-24-112 · Compromise by parties
- 39-24-113 · Compensation and expenses
- 39-24-114 · Reciprocal application